Vandana Bangar Indirect Tax Book Pdf

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Vandana Bangar Indirect Tax Book Pdf


Direct Tax – Concept, Definition, Processes and Policies

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The Book’s Abstract
A study guide on indirect tax laws and regulations will be helpful and practical to work professionals

Indirect taxation is the tax on any activity not directly or directly connected with business. We all have to pay taxes on various products and services that have no connection to business. For example, we pay taxes on the property that we are renting out, fuel that we use for the business (rental or personal), and income that we earn in the course of business. The term indirect taxation can be used to refer to (i) taxes on goods and services that are not directly connected with business activities, (ii) other taxes and charges on goods and services that are not included in the (direct) sales tax that are imposed by a state, and (iii) any indirect tax or other type of charge imposed on services or goods that is not a sales tax. For ease of reading, in the following discussion, we will use the term indirect taxes.

Overview of Indirect Taxes in India
In India, indirect taxes are collected as a basic duty and considered as a part of the sales tax that is charged on products and services. They also are considered a part of the total tax burden on products and services.

Generally, each state charges sales tax separately, as with all other taxes. In India, even if the goods or services that a person buys come from a different state, the person is liable to pay sales tax when the goods or services are sold. This is true even if the person does not live in the state from where the products or services are bought. For example, if you are living in a state that levies a sales tax but the goods or services you are buying are not sold in that state, you are liable to pay tax.

Indirect Taxes in India also include taxes or charges that are collected separately from the sales tax on products or services, but are generally charged as a part of the tax or rate applied to the sales tax. For example, a state may have an excise tax on goods and may also charge an excise tax for goods that are sold in the state. A state may also have various types of taxes that are applied as a part of the sales tax. However, these types of taxes are generally not taxed at a specific percentage but are considered as a part of the tax that is charged on the sale of goods or services.

Indirect taxes also include taxes or charges that are collected separately from the sales